[Code of Federal Regulations]
[Title 26, Volume 17]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR53.6011-1]

[Page 241-242]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 53_FOUNDATION AND SIMILAR EXCISE TAXES--Table of Contents
 
                 Subpart L_Procedure and Administration
 
Sec. 53.6011-1  General requirement of return, statement or list.

    (a) Every private foundation liable for tax under section 4940 or 
4948(a) shall file an annual return with respect to such tax on the form 
prescribed by the Internal Revenue Service for such purpose and shall 
include therein the information required by such form and the 
instructions issued with respect thereto.
    (b) Every person liable for tax imposed by sections 4941(a), 
4942(a), 4943(a), 4944(a), 4945(a), 4955(a), or 4958(a), and every 
private foundation and every trust described in section 4947(a)(2) which 
has engaged in an act of self-dealing (as defined in section 4941(d)) 
(other than an act giving rise to no tax under section 4941(a)) shall 
file an annual return on Form 4720 and shall include therein the 
information required by such form and the instructions issued with 
respect thereto. In the case of any tax imposed by sections 4941(a), 
4942(a), 4943(a), and 4944(a), the annual return shall be filed with 
respect to each act (or failure to act) for each year (or part thereof) 
in the taxable period (as defined in sections 4941 (e)(1), 4942(j)(1), 
4943(d)(2), and 4944(e)(1)). In the case of a tax imposed by section 
4945(a), 4955(a), or 4958(a), the annual return shall be filed with 
respect to each act for the year in which such act giving rise to 
liability occurred.
    (c) If a Form 4720 is filed by a private foundation or trust 
described in section 4947(a)(2) with respect to a transaction

[[Page 242]]

to which other persons are required to file under paragraph (b) of this 
section, such persons may by their signature designate such 
organization's Form 4720 (to the extent applicable) as their return for 
purposes of compliance with such paragraph. However, this paragraph 
shall not apply to a person whose taxable year is other than the taxable 
year of the foundation or trust.
    (d) For taxable years ending on or after December 31, 1975, every 
trust described in section 4947(a)(2) which is subject to any of the 
provisions of Chapter 42 as if it were a private foundation shall file 
an annual return on Form 5227. For taxable years beginning after 
December 31, 1980, every trust described in section 4947(a)(1) which is 
a private foundation shall file an annual return on Form 990-PF.
    (e) For taxable years beginning after December 31, 1977, every 
person liable for tax under section 4951, 4952, or 4953 (relating to 
taxes on self-dealing, taxable expenditures, and excess contributions 
involving black lung benefit trusts) shall file an annual return with 
respect to the tax on the form prescribed by the Internal Revenue 
Service for that purpose. The person liable for the tax shall include 
the information required by the form and its related instructions.

[T.D. 7368, 40 FR 29843, July 16, 1975, as amended by T.D. 7838, 47 FR 
44249, Oct. 7, 1982; T.D. 8026, 50 FR 20757, May 20, 1985; T.D. 8628, 60 
FR 62212, Dec. 5, 1995; T.D. 8705, 62 FR 26, Jan. 2, 1997]